1987 (9) TMI 267

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....ppeal filed against the assessment was rejected by the Collector of Customs (Appeals) in the impugned order. Hence this appeal. 2. The Collector (Appeals) has held, inter alia, that: "Artificial resins and basic material, Cellulose, Esters and Ethers and articles thereof are classifiable under Chapter 39 of CTA'75. Serial No. 6 of the exemption notification also pertains to these goods. Now I find that the appellants have not placed on record any evidence to show that Self-Adhesive Tapes imported by them are products of polymerisation or co-polymerisation. This is very material since the grant of exemption depends thereupon. The appellants could have produced this evidence at the time of personal hearing which they failed to do so. In....

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....lyvinyl derivatives, polyacrylic and Polymethacrylic derivatives,cumarone-indene resins): Sl. No. Description of goods Heading No. in the first Schedule to the Customs Tariff Act, 1975 Extent of Tariff Concession 1. xxxx xxxx xxxx 2. xx xxx xxx xxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx 6. Polymerisation and Co-polymerisation products (for example, Polyethylene, Polytetrahaloethylenes polyisobutylene, polystryene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and Polymethacrylic derivatives,cumarone-indene resins):       (i) Polyvinyl chloride: 39.01/06 50% of the standard rate of duty ....